治理视角下高校内部审计的创新定位与实现路径

On the Innovation Orientation of Internal Audit in Colleges and Universities:Governance and Efficiency

当前,推进高校治理体系和治理能力现代化,是我国深化高校改革和推进高校治理的重大战略部署。在高校治理中,高校内部审计作为高校治理机制的重要组成部分,是高校改进治理结构和实现善治的重要工具。在新形势下,本文对高校内部审计的科学定位进行思考,提出高校内部审计的创新定位,即高校内部审计定位由"管理+效益"演进为"治理+效能",并从创新定位的提出及其内涵界定、实现路径等方面进行论述。

At present, promoting the modernization of university governance system and governance capacity is a major strategic plan for deepening the reform of colleges and universities and promoting the governance of universities. In the governance of universities, the internal audit as an important part of the governance mechanism is an important tool to improve the governance structure and to achieve good governance. Under the new situation, this paper puts forward the scientific orientation of internal audit in Colleges and universities, and puts forward the innovation orientation of internal audit in universities, that is, the development of internal audit orientation from＂ management and efficiency＂ to＂ governance and efficiency＂, and from the innovation orientation and its connotation, the realization of the path and so on.